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U.K. and Ireland:
Transcription of the Taxes in force in 1837

Extract from the HISTORY, GAZETTEER, AND DIRECTORY, OF THE WEST-RIDING OF YORKSHIRE, WITH THE CITY OF YORK AND PORT OF HULL. BY WILLIAM WHITE PRINTED 1837.

ASSESSED TAXES AS THEY AT PRESENT EXIST

DUTIES ON HORSES
Horses for Riding or Drawing Carriages
NoEach HorseNoEach Horse
 £s.d. £s.d.
1£18911£336 
227312336 
3212313339 
4215014339 
5215915339 
6218016339 
7219917340 
8219918346 
930919350 
1033620360 

 £s.d.
Horses let to hire without Post Duty, each189
Race Horses, each3100
Horses ridden by Butchers, in their trade, each189
Where two only are kept, the second at0106
Horse for riding & not exceeding the height of 13 hands, each110
Other Horses, 13 hands & Mules, each0106

Clergymen & Dissenting Ministers, whose incomes are under £120. A year, are exempt from duty for one riding horse, "if only one be kept, and it be not used in drawing a taxable carriage."

Persons occupying farms under the value of £500. a year, may keep one riding horse free of duty, if only one be kept; but every such person must gain is livelihood principally by farming, and not derive an income from any other source exceeding £100 a year.

Horses used by market gardeners, solely in their business, are exempt from duty.

Husbandry horses, occasionally used in drawing burdens, or occasionally used or let for drawing for hire or profit, are exempt, if not used for drawing any carriage chargeable with duty.

Licensed postmasters are allowed to use their post-horses in husbandry, and in drawing manure, fodder, or fuel, free from duty.

Persons are exempt for one horse ridden by bailiffs, shepherds, or herdsmen.


DUTIES ON LEGACIES

Of the value of £20 or upwards, out of Personal Estate, or charged upon Real Estate, &c.; and upon every share of Residue.

To a child or parent, or any lineal descendant or ancestor of the deceased 1per cent - To a brother or sister, or their descendants, 3 per cent - To an uncle or aunt, or their descendants 5 per cent - To a great uncle or aunt, or their descendants 6 per cent - To any other relation, or stranger in blood, 10 per cent - Legacy to husband, or wife, exempt.

If the deceased died prior to the 5th April, 1805, the duty only attaches on Personal Estates, and by a lower scale.


DUTIES ON MALE SERVANTS

Rate per servant
NoAt per ServantBachelors' ditto
1£140*£ 240
211102110
311802180
4236336
5290390
621163116
721263126
821603160
9310410
10366466
1131664166
All above 11 at the rates last mentioned.

* This rate of Duty (£1. 4s) is payable for every male person employed in any of the capacities. Sch. C, No. 1., and not being a servant to this employer, if the employer shall otherwise be chargeable to the above duties on servants, or for any carriage, or for more than one horse kept for riding, or drawing any carriage; and if the employer shall not be chargeable to such other duties, then the sum of 10s. is payable for every such male person employed.

The taxes on travellers, clerks, shopmen, &c,. are repealed.

Waiters in Taverns, &c., £1 10s each.
Male servants as above described, each being under the age of 21, and the son of the employer are exempt form duty.

Coachmen, &c. let on job, £1 5s each.
This duty is extended to coachmen kept for the purpose of driving any public stage coach or carriage, and to persons employed as guards to such stage coach or carriage.

Male servants under 18years of age, employed in any of the capacities, Sch. C. Nos. 1, 3, and 4, by persons residing in the parishes in which such servants have a legal settlement, are exempt from duty.

Roman Catholic clergymen are exempt from the additional duty chargeable on bachelors.


DUTIES ON CARRIAGES WITH
FOUR WHEELS OR MORE

 Per carriage 4-wheeled
4 wheels, for Post Chaises
Noprivate use
1£600 £550
26100each; but if drawn   
3700by one horse only   
47100 £4100
57176    
6840    
78100    
88180    
9916    

For every additional body, £3 3s
Carriages let by coach makers, without horses, £6.
By 1 William IV. C. 35, for every carriage with four wheels, each being of less diameter than 30 inches, where the same shall be drawn by a pony or ponies, mule or mules, exceeding 12 hands, and not exceeding thirteen hands in height, per annum, £3 5s; (If with less than four wheels, and the ponies, &c., not exceeding 12 hands high, and not let for hire, it is exempt.) For every carriage with four wheels, drawn by one horse, mare, gelding, or mule, and no more, per annum, £4 10s.


DUTIES ON CARIAGES WITH TWO WHEELS

Carriages with 2 wheels, ea. £3 5s 0d.
Do. Drawn by two or more Horses of Mules £4 10s 0d
For every additional Body used on the same Carriage £1 11s 6d.

Exemption - By 6th & 7th Wm IV cap., 65 , sec, 2 and 3, carriages of any construction, if the price or value has never exceeded £21, and if marked with the name, address, and occupation of the owner, in the manner prescribed by the above statute, are exempted from duty, provided they are kept for party's own use, and not let out to hire. If a carriage be hired for the conveyance of prisoners or paupers only, such hiring does not render it liable to duty, whether it have two or four wheels.


STAMPS
Receipts

 sd
If £5 and under £1003
£10........£2006
£20........£5010
£50.......£10016
£100......£20026
£220......£30040
£300......£50050
£500.....£100076
£1000 and upwards100

For any sum expressed "in full of all demands" 10s
Penalty for giving receipts without a stamp £10 under £100 and £20 above that sum.


Probates of Wills, and Letters of Administration

WITH A WILL WITHOUT A WILL
Above the
value of
and under   
£££ s £s
2050.. 010
50100.. 1 
1002002 3 
2003005 8 
3004508 11 
45060011 15 
800100022 22 
1000150030 45 
1500200040 60 
2000300050 75 
3000400060 90 
4000500080 120 

The scale continues to increase up to £1,000,000


Appraisements

 s.d.
Not exceeding £5026
Above 50 not exceeding 10050
Above 100 not exceeding 200100
Above 200 not exceeding 500150
Above 500 ---200


Apprentices' Indentures

When the Premium is £.s.d.
Under £30 100
If£30 and under £50 200
50 and under 100 300
100 and under 200 600
200 and under 300 1200

The scale increases to £1000. and upwards. If no Premium £1 or £1. 15s. If more than 1080 words.


Agreement

Of the value of £20. and upwards, containing only 1080 words, £1. 15s.; and for every further 1080 words, £1. 5s.


ASSESSED TAXES

DUTIES ON WINDOWS

No of
Windows
Duty per house
per year
No of
Windows
Duty per house
per year
£sd  £sd
80166 3511183
9110 361269
10180 3712153
111163 381336
12249 3913120
13213340441489
14319454915169
15310050541750
163186555918130
17470606419179
18415365692103
1953970742226
20512375792350
2160680842476
22690858925100
236176909426123
24759959927149
2571431001092986
2682911011931133
27811012012933183
2881961301393630
299801401493880
30916315015940129
31104916016942179
32101331701794526
   180 upward 46113

Farm houses belonging to Farms under £200. a year are exempt from window duty.



Transcribed by
Susan Johnson. ©2001


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